Mandatory accounting change and debt covenant violation : additional evidence from SFAS 150
Year of publication: |
2019
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Authors: | Hanlon, Dean |
Published in: |
Australian journal of management. - London : Sage, ISSN 1327-2020, ZDB-ID 2011797-8. - Vol. 44.2019, 3, p. 355-387
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Subject: | Debt covenant violation | hybrid securities | interest coverage covenants | leverage covenants | mandatory accounting change | Kredit | Credit | Fremdkapital | Debt financing |
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